Haas Company manufactures and sells one product. The following information pertains to each of the company$$s first three years of operations: Variable costs per unit: Manufacturing: Direct materials $ $26$ Direct labor $ $18$ Variable manufacturing overhead $ $6$ Variable selling and administrative $ $3$ Fixed costs per year: Fixed manufacturing overhead $ $390,000$ Fixed selling and administrative expenses $ $150,000$ During its first year of operations, Haas produced $60,000$ units and sold $60,000$ units. During its second year of operations, it produced $75,000$ units and sold $50,000$ units. In its third year, Haas produced $40,000$ units and sold $65,000$ units. The selling price of the company$$s product is $$62$ per unit. Required: Compute the company$$s break$-$even point in unit sales. Assume the company uses variable costing: Compute the unit product cost for Year $1,$ Year $2,$ and Year $3.$ Prepare an income statement for Year $1,$ Year $2,$ and Year $3.$ Assume the company uses absorption costing: Compute the unit product cost for Year $1,$ Year $2,$ and Year $3.$ Prepare an income statement for Year $1,$ Year $2,$ and Year $3.$